RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX

Our economy grew by 7.8% in March quarter of 2026 amid West Asia crises, recording 7.7% growth for FY 2026, backed by strong consumption and private investments. However, coming months may show war impact on economy. Macro stability and supply measures can restore 7% growth in FY 2028 which is otherwise contingent on external conditions. For FY 2026-27, it is expected that it may moderate to around 6.5%.

E-way bills generation under GST has risen to 136.08 million in May, 2026 which indicates a growth of 11% on YoY basis from 122.65 million in May, 2025. This is the fourth highest monthly e-way bills generation since GST was rolled out. It indicates the growth and momentum in domestic business activities also resulting in GST growth.

GSTAT has relaxed the norms for wearing robes by Members, authorized representatives and professionals across India owing to extreme heat conditions till further orders.

Dr. Rachna Gupta, Member judicial has been appointed as officiating President of CESTAT, New Delhi, the Appellate Tribunal for Service Tax, Central Excise and Customs, consequent to present President being super annulated. She will hold charge till new President is appointed or further orders.

GSTN has issued an Advisory on extension of timelines for implementation of mandatory 'Ship to GSTIN' and voluntary closure of e-way bill functionalities which was earlier slated for 15th June, 2026. This will now be implemented from 1st August, 2026.

As per media reports, the Central Board of Indirect Taxes and Customs (CBIC) is drafting rules to operationalise Section 11A of the CGST Act, a provision that allows the government, on the GST Council's recommendation, to waive tax dues for an industry in exceptional cases.

GST Council meeting is long overdue now and there do not appear to be any indications of its meeting in June, 2026. It is high time that Government should convene the Council meeting and take up various issues and reforms which need urgent consideration including refund of inverted duty on services, taxation of online gaming etc.

Relaxation in Uniform at GSTAT

GSTAT, has issued a Office Memorandum relating the wearing robes in view of presently prevailing extreme heat conditions. Accordingly, President of CESTAT has directed that:

• Owing to the prevailing extreme heat conditions, Members, staff, legal representatives, and tax professionals may face considerable difficulty in wearing robes while attending proceedings before the various Benches of the GSTAT across the country.
• The requirement of wearing robes by Members, staff, legal representatives, and tax professionals during court proceedings and hearings before all Benches of the GSTAT shall remain relaxed until further orders.
• However, professionals / Advocates should be presentable while appearing before the Tribunal in-person or in virtual mode.
• This, has been issued by registered in terms of powers under Rule 123 of GSTAT (Procedure) Rules, 2025.

(Source: Office Memorandum No. F.No. GSTAT/Misc.Work/88/2025-26/387 dated 23.05.2026)

E-Way Bill Compliance Timeline Extended

• GSTN has extended the implementation date of the following E-Way Bill functionalities from 15 June 2026 to 01 August 2026:

• Mandatory 'Ship To GSTIN' in Bill-To/Ship-To transactions.
• Voluntary Closure of E-Way Bill functionality.

• The extension has been granted based on requests from taxpayers, GSPs, and ERP providers who require additional time for System and ERP changes, API integration, Testing, Master data updates, and Operational readiness.

• Taxpayers should use the additional time to update their systems and processes so that they are fully compliant by 01st August, 2026.

(Source: GSTN Advisory dated 09.06.2026)

Operations of GSTAT, Mumbai State Bench

• The Mumbai State Bench (including Panaji Circuit Bench) of the Goods and Services Tax Appellate Tribunal (GSTAT) has formally commenced its functioning from the temporary premises as under:

'6th & 7th Floor, Central GST Bhawan, Plot No. C-24, E Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051'

• The Mumbai Bench (including Panaji Circuit Bench) shall exercise jurisdiction over the

(a) Mumbai City and Mumbai Suburban Districts in the State of Maharashtra, and

(b) All districts in the State of Goa (through the Circuit Bench at Panaji).

• Further, parties / Appellants are informed that the scrutiny of filed appeals are underway. In cases where deficiencies are observed, defect notices will be issued through the Portal. Appellants are required to rectify such defects or take appropriate procedural action within the stipulated time to avoid delay in listing.
• In case of any difficulty faced while filing appeals/applications, appellants can contact the toll-free number 1800-103-4782 or raise a ticket via the Incident Report Form at efiling.gstat.gov.in.

[Source: Public Notice No. 01/2026 dated 11.06.2026

F.No. GSTAT/Mumbai Bench/PN-01/2026

issued by GSTAT Mumbai Bench]

Help Desk at GSTAT, Chennai Bench

• A Help Desk has been established and made operational at the Goods and Services Tax Appellate Tribunal (GSTAT), Chennai Bench to facilitate stakeholders, including Chartered Accountants, Advocates, Authorized Representatives, and Taxpayers, in matters relating to filing of appeals, procedural requirements, case-related queries, and other general assistance concerning the functioning of the Tribunal.
• It shall be functional from 2:00 PM to 4:00 PM on all working days of the Bench.
• The Help Desk to temporary located at:

'GSTAT, Chennai Bench, 2nd Floor, Narmada Block, Custom House, 60, Rajaji Salai, Chennai-600 001'

(Source: Public Notice dated 12.06.2026 issued by GSTAT Chennai

(F.No. GSTAT/ CHENNAI/ADMN./2026-27)]